Standardizing local governments’ audit reports: for better or for worse?

Marco Bisogno, Giuseppe Grossi, Francesca Manes-Rossi, Serena Santis

Forskningsoutput: TidskriftsbidragArtikelPeer review

Sammanfattning

The article investigates audit reports in Italian local governments using the theoretical lens of standardization theory. By means of a content analysis on 90 audit reports for the financial year 2018, the effectiveness of a standardized audit model for the audit report is discussed. The findings reveal that standardization seems to lead to a rigid approach in producing the audit reports of local governments. The study offers insights into rethinking the audit regulatory space in public sector organizations.

OriginalspråkEngelska
Sidor (från-till)1-9
TidskriftPublic Money and Management
DOI
StatusPublicerad - 2022-apr.-27

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